Section 7(1) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(1)Every person liable to pay tax under this Act shall submit to the assessing authority a return in such form and within such time as may be prescribed :Provided that a person in respect of whom the tax has been deducted under the provisions of S. 11 shall, subject to the provisions in sub-section (3) thereof, be exempted from the liability to submit a return under this sub-section.
